Everton will resist any attempt to prise Anthony Gordon out of Goodison, as Spurs line up a double swoop on the Mersey club.
Yet their situation is complicated by a need to cut debts by the financial year end, after protracted negotiations with the Premier League to ensure they comply with profit and sustainability rules. In effect, the Mersey club suggested it would sell players to offset debts during this current financial year, which ends on June 30.
The Blues were hoping an agreement to sell Richarlison could be put in place by then, with both Tottenham and Chelsea interested in the Brazilian forward.
Yet the asking price of above £50m has been rejected by the two members of the Premier League big six, with Spurs now considering returning with a counter offer which would include 21 year old Gordon.
We understand, though, the Everton board have ruled out such a move, with the home-grown star a huge fan favourite, and integral to the plans of boss Frank Lampard.
And they will instead press ahead with negotiating a sale for Richarlison, who has indicated he wants to leave after four years at the club.
That, though, may not satisfy the Premier League, with their rules demanding clubs stay within the debt limits for the four seasons from 2018-2022 - with combined totals for 19-20 and 20-21 to cover the Covid seasons, meaning a deadline is potentially looming.
Whilst the Blues have attempted to negotiate some leeway with the Premier League over dates for any transfers out, sources suggest so far no agreement has been reached.
That means technically Everton could be in breach of the profit and sustainability rules if they don’t sell by the end of the month, and could face penalties including a points deduction.
That leaves them in a difficult negotiating position, which Spurs seem determined to exploit with their desire to land Gordon…though we understand so far no formal offer has been received.
Gordon was praised repeatedly by boss Frank Lampard at the end of last season, for his desire and commitment to the club, and he became a firm fans favourite for his performances in helping to keep Everton in the Premier League.
While the need to sell to balance the books is pressing, the situation is complicated further by interest in buying the club from owner Moshiri, by at least FOUR consortiums, with two American bids leading the way.
One has gone public after being granted a period of exclusivity in their negotiations. Fronted by former Manchester United and Chelsea CEO Peter Kenyon, the group includes controversial American businessman John Thornton.
He is a former co-president of Goldman Sachs who has close ties with former President Donald Trump, and also with the Chinese government.
Thornton’s extensive mining interests also bring him in close orbit with Alisher Usmanov, who was a chief backer of Everton before EU and UK sanctions installed because of his close ties with Russian leader Vladimir Putin.